https://www.taxtmi.com/caselaws?id=178915 The Court directed Customs Authority to conduct provisional assessment under Sections 14, 15, and 18 without imposing conditions for Bank Guarantee or P.D. Bond, setting deadlines for further proceedings. The judgment clarified the distinction between goods subject to policy conditions and prohibited goods under the Customs Act, emphasizing that goods imported without meeting specified CIF value should not be classified as prohibited goods until a final decision is made. en-us Thu, 03 Oct 2013 00:00:00 +0530 Tue, 16 Feb 2016 11:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178915 The Court directed Customs Authority to conduct provisional assessment under Sections 14, 15, and 18 without imposing conditions for Bank Guarantee or P.D. Bond, setting deadlines for further proceedings. The judgment clarified the distinction between goods subject to policy conditions and prohibited goods under the Customs Act, emphasizing that goods imported without meeting specified CIF value should not be classified as prohibited goods until a final decision is made. Case-Laws Customs Thu, 03 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178915